2010 (9) TMI 65

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..... correspondence between those parties was not placed before the Tribunal or before the authorities below to show that what was the exact nature of relationship between those parties and the assessee. - Held that: commission paid by the assessee was not established so as to disqualify the assessee from grant of weighted deduction under Section 35B of the Act. - 168 OF 1993 - - - Dated:- 1-9-2010 - .....

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..... the commissions in respect of the sales in those countries, the assessee had not placed any documents to show its arrangement with those persons to whom the commission was purportedly paid. It was also observed by the Tribunal that the assessee had not shown to have any regular agreement of agency with any of the said parties. Even necessary correspondence between those parties was not placed bef .....

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..... respondence with them, before us or before the authorities below to show what is the exact nature of relationship between them and the assessee. Commission may be pad to a person even though he was acting as an agent of the purchaser only. Therefore, the mere fact that commission had been paid to some outside parties cannot mean that they have been retained by the assessee as its agents and were u .....

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..... ents in this regard were filed before the Assessing Officer. This application was also dismissed by the Tribunal vide orders dated 5.2.1992 categorically stating that no documents were filed before the Tribunal. It further mentions that even if certain documents were filed before the authorities below, there was no discussion in respect of those documents in the orders of the Assessing Officer or .....

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..... disqualify the assessee from grant of weighted deduction under Section 35B of the Act ?" 3. Nobody has appeared on behalf of the assessee. In any case, from the aforesaid discussion, we are of the view that on the basis of material placed before the Tribunal, it has recorded finding of fact and no question of law arises for our answer. Therefore, the reference is answered against the assessee. .....

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